Maryland Statutes
Title 8 - Franchise Taxes
Subtitle 4 - Public Service Company Franchise Tax

Section 8-401 - Definitions - (a) In this subtitle the following words have the meanings...

Section 8-402 - Imposition of Tax - (a) A franchise tax, measured by gross receipts, is imposed,...

Section 8-402.1 - Imposition of Delivery Tax - (a) (1) In addition to any tax imposed under §...

Section 8-403 - Tax Rates - (a) The rate of the franchise tax imposed under §...

Section 8-404 - Returns and Declarations - (a) Each public service company that, in a calendar year,...

Section 8-405 - Tax Payment - (a) Except as provided in subsection (b) of this section,...

Section 8-406 - Credits Generally - (a) A public service company may claim a credit against...

Section 8-407 - Telephone Lifeline Service Charges - A telephone company may claim a credit against the public...

Section 8-408 - Administration by Department - The Department shall: (1) administer the laws that relate to...

Section 8-409 - Tax as Customer Charge - (a) The public service company franchise tax with respect to...

Section 8-411 - Credit for Wages Paid Pursuant to Title 6, Subtitle 3 of the Economic Development Article - A public service company may claim a credit against the...

Section 8-412 - Credit for Neighborhood and Community Assistance - A public service company may claim a credit against the...

Section 8-413 - Credit for Wages, Child Care, and Transportation of Employees With Disabilities - A public service company may claim a credit against the...

Section 8-415 - Credit for Employer-Provided Long-Term Care Insurance - A public service company may claim a credit against the...

Section 8-417 - Credits Against the Public Service Franchise Tax - (a) A public service company may claim a credit against...